第十二條ARTICLE 12 (Gains)
一、締約國一方居民轉讓第六條所述位於締約國另一方的不動產取得的收益，可以在該締約國另一方征稅。
1. Gains derived by a resident of a Contracting State from the alienation of real property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.
一、締約國一方居民轉讓第六條所述位於締約國另一方的不動產取得的收益，可以在該締約國另一方征稅。
1. Gains derived by a resident of a Contracting State from the alienation of real property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.
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